An Institutional Perspective On The Accounting Practices In A Finance Shared Service Centre Organization

Abstract

Kajian ini bertujuan untuk mendapatkan kefahaman and penjelasan mengenai proses penginstitutionalan amalan perakaunan dalam satu organisasi perakaunan yang sedang mengalami transformasi daripada jabatan perakaunan tradisional kepada “shared service centre” (SSC) di dalam sebuah syarikat multinasional di Malaysia. The intention of this research is to explain the process of institutionalization of the accounting practices in an accounting organization which went through a transformation from being a traditional accounting department to a finance shared service centre in a multinational company located in Malaysia.